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OPINION
A. Statutory Framework
Section 6321 imposes a lien in favor of the United States on
all property and property rights of a person who is liable for
and fails to pay tax after demand for payment has been made. The
lien arises when assessment is made and continues until the
assessed liability is paid. Sec. 6322. For the lien to be valid
against certain third parties, the Secretary must file a notice
of Federal tax lien; within 5 business days thereafter, the
Secretary must provide written notice to the taxpayer. Secs.
6320(a), 6323(a). Within 30 days commencing after the end of the
5 business days, the taxpayer may request an administrative
hearing before an Appeals officer. Sec. 6320(b)(1); sec.
301.6320-1(c)(1), Proced. & Admin. Regs.
Similarly, section 6330 provides for notice and opportunity
for a hearing before the IRS may levy upon the property of any
person. To be entitled to an administrative hearing under
section 6330, the person must request the hearing within the 30-
day period commencing the day after the date of the pre-levy
notice. Sec. 6330(a)(3)(B); sec. 301.6330-1(b)(1), Proced. &
Admin. Regs.
Once the Appeals officer issues a notice of determination,
the taxpayer may seek judicial review in this Court. Secs.
6320(c), 6330(d)(1). If the validity of the underlying tax
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Last modified: November 10, 2007